Instructions, DT. 16/05/2008

Rebate on goods manufactured in North East and subsequently exported under the rule 18 of the Central Excise Rules, 2002-reg.

The undersigned is directed to refer to the Board’s letter of even number dated 14.08.2007 on the above subject.

2. In this regard, attention is invited to sections 86, 87 and 88 and Fourth, Fifth and Sixth Schedules of the Finance Act, 2008. As per these provisions of the Act, rule 12 of the erstwhile Central Excise Rules, 1944, rule 18 of the erstwhile Central Excise (No. 2) Rules, 2001 and rule 18 of the Central Excise Rules, 2002 have been amended retrospectively to provide for grant of rebate of duty paid on excisable goods cleared from factory for export on or before 07.12.2006, for that portion of duty paid, which is subsequently refunded under the specified area based exemption.

3. It is requested that all cases kept pending following the letter dated 14.08.2007 may be decided as per the amendments carried out by the Finance Act, 2008. A factual report regarding disposal of pending cases may be sent to the Board by 30th June, 2008 positively.

Yours faithfully,

(Rahul Nangare)
Under Secretary(CX-6&8)

F.No. 209/11/2005-CX-6

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